02 February 2013
One person provided two different services which are liable to service tax payment. But gross receipts of each service is below Rs. 10 lacs but if we aggregate the total gross receipts of both services, then they are more than Rs. 10 lacs. So whether the person will be liable to pay service tax?
03 February 2013
Yes, he is liable for service tax. For service tax liability purpose those who are providing taxable service for more than 10lacs is liable for service tax. So in your case taxable services exceeding Rs.10 lacs so liable for service tax.